Section 4(5) in The Narcotic Drugs and Psychotropic Substances (Regulation of Controlled Substances) Order, 2013
(5)Every person who has been registered under sub-clause (1) shall maintain daily accounts in Form-C or Form-D, as the case may be and the records of the daily accounts shall be preserved for a minimum period of five years from the date of last entry.[Provided that the requirement of maintenance of daily accounts is not applicable to persons who do not manufacture, distribute, sell, purchase, possess, store or consume controlled substances] [Inserted by Notification No. G.S.R. 779(E), dated 14.10.2019 (w.e.f. 26.3.2013).];
